Exhibit 99.1



March 25, 2002



Management Report on Internal Control Over Servicing of Securitized Automobile
Financing Receivables

Management of the Chase Manhattan Bank USA, N.A. is responsible for establishing
and maintaining effective internal control over servicing of securitized
automobile financing receivables, which is designed to provide reasonable
assurance regarding the proper servicing of securitized automobile financing
receivables. The internal control system contains self-monitoring mechanisms,
and actions are taken to correct deficiencies as they are identified.

There are inherent limitations in any internal control, including the
possibility of human error and the circumvention or overriding of controls.
Accordingly, even effective internal control can provide only reasonable
assurance with respect to servicing of securitized automobile financing
receivables. Further, because of changes in conditions, the effectiveness of
internal control may vary over time.

Management of the Chase Manhattan Bank USA, N.A. assessed its internal control
over servicing of securitized automobile financing receivables as of December
31, 2001 in relation to criteria for effective internal control established in
"Internal Control - Integrated Framework" issued by the Committee of Sponsoring
Organizations of the Treadway Commission. Based on this assessment, management
believes that, as of December 31, 2001, the Chase Manhattan Bank USA, N.A.
maintained effective internal control over servicing of securitized automobile
financing receivables.



                                                  /s/ Jeffrey S. Browning
                                                  ----------------------
                                                  Jeffrey S. Browning
                                                  Vice President
                                                  Chase Manhattan Bank USA, N.A.